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2018 (4) TMI 357

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..... anged therefore the hearing notice was neither delivered to applicant nor to the Advocate, accordingly ex-parte order was passed. In these circumstances, we are of the view that ex-parte order was passed by this Tribunal needs to be restored - appeal restored. - C/ROA/93077/17, C/ 1180/06 - ORDER NO. M/85066/2018 - Dated:- 29-1-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER .....

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..... ere is no reason to recall the order and restore the appeal as held by the Hon'ble Supreme Court judgment in the case of Balaji Steel Re-Rolling Mills Vs. Commissioner of Central Excise Customs - 2014 (310) ELT 209 (SC). He also relied upon this Tribunal judgment in the case of Shyam Narayan Bros. Vs. Commissioner of Central Excise, Thane-II- 2017 (5) GSTL 309 (TH.-Mumbai) and Dewas Fab .....

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..... However, appeal needs to be disposed of on merit in terms of Rule 20 of CESTAT (Procedure) Rules, 1982 read with Section 35C of Central Excise Act, 1944. The issue of passing the ex-parte order has to be seen on the facts of the individual case. Therefore for all cases where ex-parte order passed on merit, the judgment cannot be applied. In facts of the present case, as per the evidence on record, .....

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